Assets included are:
- Goodwill
- Going concern value
- Workforce in place
- Business books and records
- Operating systems or any other information base
- A patent
- Copyright
- Formula
- Process
- Design
- Pattern
- Know-how
- Format
- A customer-based intangible
- A supplier-based intangible
- A license, permit, or a right granted by a governmental unit or agency
- A covenant, a franchise, trademark, or a trade name.